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OREGON SUMMER HOME OWNERS ASS'N v. JOHNSON

510 P.2d 344 (1973)

OREGON SUMMER HOME OWNERS ASSOCIATION ET AL., Appellants, v. Lee JOHNSON, Attorney General of the State of Oregon, et al., Respondents.

Supreme Court of Oregon.

Decided May 24, 1973.

Attorney(s) appearing for the Case

Henry L. Bauer, Portland, argued the cause for appellants. With him on the briefs were Barton C. Bobbitt and Bauer, Murphy, Bayless & Fundingsland, Portland.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondents. With him on the brief were Lee Johnson, Atty. Gen., and Alfred B. Thomas, Asst. Atty. Gen., Salem.

Before McALLISTER, P.J., and DENECKE, HOLMAN, HOWELL and BRYSON, JJ.

DENECKE, Justice.

The issue is the taxability of plaintiff summer homeowners' interests in land which is the property of the United States Government and administered by the Forest Service. Plaintiffs' interests are in the form of special-use permits to build recreational residences. The Tax Court held the interests taxable and the homeowners appeal. 5 OTR Adv Sh 68.

The taxing authorities are proceeding pursuant to ORS 307.060, which provides: "Real and personal...

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